SAC Codes for Freelancers in India: Complete List by Profession (2026)
Every SAC code an Indian freelancer needs — software, design, writing, consulting, marketing, and more. Includes the GST rate and which code to use for which service.
The wrong SAC code on your invoice can disqualify your client's input tax credit, trigger a GST scrutiny notice, and waste hours of follow-up. Here's a clean lookup of every SAC code an Indian freelancer realistically needs in 2026, organized by profession.
Quick refresher: SAC vs HSN
- HSN (Harmonized System of Nomenclature) codes are for goods.
- SAC (Services Accounting Code) codes are for services.
Indian freelancers selling services use SAC. The structure: 6 digits, first two are the chapter (99 for services), next two are the section, last two are the specific service.
Reporting requirements (FY 25-26):
- Aggregate turnover ≤ ₹5 crore: 4-digit SAC on B2B invoices, optional on B2C.
- Aggregate turnover > ₹5 crore: 6-digit SAC mandatory on all invoices.
For most freelancers, 6-digit codes are still recommended — they're more specific, cleaner for audits.
Software & IT services
| SAC | Service | GST rate | |---|---|---| | 998311 | Management consulting & technology consulting | 18% | | 998312 | Business consulting | 18% | | 998313 | Information technology consulting & support | 18% | | 998314 | Information technology design & development | 18% | | 998315 | Hosting & IT infrastructure provisioning | 18% | | 998316 | IT infrastructure & network management | 18% | | 998319 | Other information technology services | 18% |
For a freelance developer building custom software: 998314. For a DevOps consultant doing infrastructure work: 998316. For a CTO-as-a-service advisory: 998311 or 998313.
Design
| SAC | Service | GST rate | |---|---|---| | 998391 | Specialty design (graphic, fashion, jewellery, packaging, web) | 18% | | 998392 | Industrial / interior / product design | 18% | | 998399 | Other professional, technical, business services | 18% |
A freelance brand/UI/web designer: 998391. Interior design: 998392.
Writing, content, translation
| SAC | Service | GST rate | |---|---|---| | 998399 | Content writing, copywriting, editing | 18% | | 999293 | Translation & interpretation | 18% | | 998399 | Ghostwriting, blogging | 18% |
Most content work falls under the broad 998399. Pure translation/interpretation has its own code: 999293.
Marketing, advertising, PR
| SAC | Service | GST rate | |---|---|---| | 998361 | Advertising services | 18% | | 998362 | Purchase or sale of advertising space | 18% | | 998363 | Sale of advertising space in print media | 5% | | 998364 | Sale of internet advertising space | 18% | | 998365 | Sale of other advertising space | 18% |
Important caveat: if you're selling ad space (not your own service fee), 998363 for print media has a concessional 5% GST. Most freelance ad management work uses 998361 at 18%.
Photography, video, audio
| SAC | Service | GST rate | |---|---|---| | 998386 | Photographic & videographic processing | 18% | | 998387 | Other photography services | 18% | | 998388 | News agency / journalism | 18% | | 998386 | Sound editing / mixing | 18% | | 998386 | Audio-visual production services | 18% |
Wedding/portrait/commercial photography: 998387. Post-production / editing: 998386.
Consulting & advisory
| SAC | Service | GST rate | |---|---|---| | 998311 | Management consulting | 18% | | 998312 | Business consulting | 18% | | 998313 | IT consulting | 18% | | 998399 | Other professional advisory | 18% |
Strategy/operations/market-entry advisors: 998311. Functional business consulting (HR, ops): 998312.
Education, training, coaching
| SAC | Service | GST rate | |---|---|---| | 999293 | Other education & training services | 18% | | 999294 | Cultural education | 18% | | 999292 | Sports & recreation training | 18% | | 999293 | Coaching, tuition (private, non-formal) | 18% |
A note on online courses: if your course qualifies as an OIDAR service (Online Information and Database Access or Retrieval) sold to international consumers, different rules apply — consult a CA before invoicing the first one.
Legal, accounting, professional
| SAC | Service | GST rate | |---|---|---| | 998213 | Legal services | 18% | | 998221 | Accounting & auditing services | 18% | | 998222 | Bookkeeping services | 18% | | 998223 | Tax consultancy & preparation | 18% | | 998231 | Tax consulting | 18% |
Legal services to a registered business may be subject to reverse charge under RCM — the recipient pays GST instead of the lawyer. Check with your CA if you're a legal freelancer.
Engineering, architectural
| SAC | Service | GST rate | |---|---|---| | 998331 | Engineering services for buildings | 18% | | 998332 | Engineering services for industrial / manufacturing | 18% | | 998333 | Engineering services for transport | 18% | | 998334 | Engineering services for electrical & telecom | 18% | | 998335 | Engineering services for water, sanitation | 18% | | 998336 | Engineering scientific services | 18% | | 998341 | Architectural services | 18% |
Architects and structural engineers should pick the most-specific code applicable to the project.
How to pick the right SAC code
Ask three questions:
- What's the primary deliverable? A landing page is design (998391), even if you also wrote the copy. The dominant service rules.
- Is there a more-specific code? Always prefer the narrower code over the catch-all 998399.
- What did your CA / past invoices use? Consistency helps both audit and ITC matching for your client.
If you do truly mixed work (e.g., design + dev + copy on one invoice), some freelancers split the invoice into multiple line items with different SACs. That's allowed — and often clearer.
What if you pick the wrong SAC?
If you used a wrong-but-related SAC:
- For B2B invoices: client's ITC may still go through if the rate matches; some scrutiny notices possible.
- For B2C invoices: low risk — SAC isn't even mandatory below ₹5 crore turnover.
If you used a wrong rate (5% on something that should be 18%):
- File a debit/credit note within the same financial year, correct the GST collected, refile the affected GSTR returns.
Where to verify codes
Don't trust random tables on the internet (including this one) for an audit-critical decision. Always cross-check on:
- GST portal: gst.gov.in → Search → Search HSN/SAC
- CBIC notification 11/2017 (rate notification, services)
- Your CA, especially for borderline cases
Frequently asked questions
Can I list multiple SAC codes on one invoice? Yes. If you have line items spanning different services, each line can carry its own SAC. Cleaner for ITC matching.
Is HSN/SAC mandatory on all invoices? For B2B invoices, yes (4 or 6 digit depending on turnover). For B2C invoices, mandatory only if turnover > ₹5 crore.
Do I need a different SAC for foreign clients? No — same SAC. The export-of-services treatment applies as a separate field on the invoice (zero-rated under LUT). See our foreign client invoicing guide.
What's the difference between SAC 998399 and 998311? 998311 is specifically management consulting. 998399 is the broad catch-all. Always prefer the narrower, more-specific code if it applies.
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